The Brazilian Pension Funds Authority (PREVIC) published updated guidance for submitting and validating accounting trial balances, updating the Technical Guidance Manual for sending Accounting Trial Balances (version 6.06) and the Consistency Rules for Validation of Accounting Trial Balances (version 2.0) to reflect the guidelines set out in PREVIC Ordinance 1071/2025. Under the changes, closed pension funds (entidades fechadas de previdência complementar, EFPC) must resubmit the trial balances for January 2026 by 30 April. The manual revisions include a change to the accounting planification tree identifier from “6” to “7”, which must be reflected in the XML header (the <plano-contas> field). The updated documents are available via PREVIC’s portal under the accounting information manuals and layouts section.
Brazilian Pension Funds Authority (PREVIC) 2026-02-27
Brazilian Pension Funds Authority PREVIC updates accounting trial balance validation rules and requires January 2026 resubmissions by 30 April
The Brazilian Pension Funds Authority (PREVIC) has updated its Technical Guidance Manual and Consistency Rules for Validation of Accounting Trial Balances to align with PREVIC Ordinance 1071/2025. Closed pension funds must resubmit January 2026 trial balances by 30 April, reflecting changes such as the accounting planification tree identifier update from “6” to “7” in the XML header.